UNIFIED ACCOUNTS CODE STRUCTURE Budget and Financial Accountability

UNIFIED ACCOUNTS CODE STRUCTURE Budget and Financial Accountability Reports (BFARs) FOR State Universities and Colleges (SUCs) Venue of the Training Date of the Training Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

UACS and PFM Policy Basis ® Master plan for modernizing the financial management system of the government ® EO No. 55 (s. 2011) directs the integration and automation of PFM systems ® Improve efficiency, accountability and transparency of public fund use ® Contribute to good governance and fiscal discipline as a strategy for inclusive growth and poverty reduction Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Budget and Financial Reporting COA DBM Implementing Agencies Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Budget and Financial Reporting COA DBM JOINT CIRCULAR ON BFARs Implementing Agencies Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Budget Accountability This phase happens alongside the Budget Execution phase. Through Budget Accountability, the DBM monitors the efficiency of fund utilization, assesses agency performance and provides a vital basis for reforms and new policies. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Previous Joint Circular 2013 -1 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA Coverage Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Old Forms and the New Forms JOINT CIRCULAR 2014 -1 JOINT CIRCULAR 2013 -1 (no BAR) BAR No. 1 Quarterly Physical Report of Operation (QPRO) Annex A Statement of Appropriations, Allotments, Obligations, Disbursements & Balances (SAAODB) FAR No. 1 Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) Annex B The Detailed Summary of Obligations, Disbursements and Unpaid Obligations FAR No. 1 A Annex A. 1 List of Agency Budget Matrix/Special Allotment Release Orders / Sub. Allotment Release Orders Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE) FAR No. 1 B List of Allotments and Sub-Allotments (LASA) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Old Forms and the New Forms JOINT CIRCULAR 2014 -1 JOINT CIRCULAR 2013 -1 Annex C Annex D (none – for off-budget funds) FAR No. 2 Statement of Approved Budget, Utilizations, Disbursements and Balances (SABUDB) (for Off-Budget Fund) (none – for off-budget funds) FAR No. 2 -A Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures (SABUDBOE) (for Off-Budget Fund) The Summary of Prior Year's FAR No. 3 Obligations, Disbursements and Unpaid Obligations The Summary Report of Disbursements (none – for revenues and other receipts) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Aging of Due and Demandable Obligations (ADDO) FAR No. 4 Monthly Report of Disbursements (MRD) FAR No. 5 Quarterly Report of Revenue and Other Receipts (QRROR)

Joint Circular 2014 -1 – DBM-COA – Reports Description BAR No. 1 Quarterly Physical Report of Operation (QPRO) – FAR No. 1 Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) FAR No. 1 -A Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE) FAR No. 1 -B List of Allotments and Sub-Allotments (LASA) FAR No. 2 Statement of Approved Budget, Utilizations, Disbursements and Balances (SABUDB) (for Off-Budget Fund) FAR No. 2 -A Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures (SABUDBOE) (for Off-Budget Fund) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 – DBM-COA – Reports Description FAR No. 3 Aging of Due and Demandable Obligations (ADDO) FAR No. 4 Monthly Report of Disbursements (MRD) FAR No. 5 Quarterly Report of Revenue and Other Receipts (QRROR) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA Quarterly Physical Report of Operation (QPRO) – BAR No. 1 This report shall reflect the Department’s/Agency’s actual physical accomplishments as of a given quarter, in terms of the performance measures indicated in its Physical Plan (BED No. 2). Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(BAR No. 1) Part A Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(BAR No. 1) Part B Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) – FAR No. 1 This report shall reflect the authorized appropriations and adjustments, total allotments received including transfers adjustments, total obligations, total disbursements and the balances allotments, and unpaid obligations of a department/office/agency by Funding Cluster. It shall likewise be presented by: Fund Authorization Major Final Output (MFO) Program/Activity/Project (PAP) Major Programs/Projects (identify by KRA) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 1) Part I & II Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 1) Part III Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE) – FAR No. 1 -A This report shall be prepared by Fund Cluster and shall reflect the summary of appropriations, allotments, obligations, disbursements and balances detailed by object of expenditures consistent with the COA Revised Chart of Accounts per COA Circular No. 2013 -002 dated January 30, 2013 and the Conversion from the Philippine Government Chart of Accounts to the Revised Chart of Accounts, additional accounts/revised description/title of accounts per COA Circular No. 2014 -003 dated April 15, 2014 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 1 A) Part A Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 1 A) Part A, B & C Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA List of Allotments and Sub-Allotments (LASA) – FAR No. 1 -B This report shall reflect the allotments released by the DBM and the sub-allotments issued by the Agency Central Office (ACO)/Regional Office (RO), their corresponding numbers, date of issuance, and amounts by allotment class and by Fund Cluster. The total allotments per this report should be equal to the total allotments appearing in the SAAODB (FAR No. 1). Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 1 B) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 – DBM-COA Statement of Approved Budget, Utilizations, Disbursements and Balances (SABUDB)– FAR No. 2 (for Off-Budget Fund) This report shall reflect the approved budget, utilizations, disbursements and balances of the agency authorized by law to use their income, such as OWWA/SUCs, and approved by the Board of Trustee/Regents. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 2) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures (SABUDBOE) – FAR No. 2 -A (for Off. Budget Fund) This report shall reflect the details of the approved budget, utilizations, disbursements and balances of the agency authorized by law to use their income presented by object of expenditures consistent with the COA Revised Chart of Accounts. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 2 A) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 2 A) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA Aging of Due and Demandable Obligations (ADDO) – FAR No. 3 This report shall be prepared by Fund Cluster and shall reflect the balance of unpaid obligations as indicated in the Obligation Request and the aging of due and demandable obligations as of year-end. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 3) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA Monthly Report of Disbursements (MRD) – FAR No. 4 The report shall reflect the total disbursements made by department, office or agency and operating unit by Fund Cluster from the following disbursement authorities. The report shall track the actual disbursement of the departments/agencies against their Disbursement Program. The reasons for over or under spending shall be indicated. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 4) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA Quarterly Report of Revenue and Other Receipts (QRROR) – FAR No. 5 This shall reflect the report on actual revenue and other receipts of the agency/operating units (OUs) for the current year presented by quarter, and by specific sources consistent with the COA Revised Chart of Accounts. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

(FAR No. 5) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 DBM-COA Timelines Within thirty (30) days after the end of each quarter QPRO – BAR No. 1 SAAODB –FAR No. 1 SAAODBOE – FAR No. 1 -A LASA – FAR No. 1 -B SABUDB – FAR No. 2 SABUDBOE – FAR No. 2 -A QRROR – FAR No. 5 On or before 30 th day following the end of the year ADDO – FAR No. 3 On or before 30 th day of the following month covered by the report MRD – FAR No. 4 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 Responsibilities • The BFARs shall be duly signed by designated officials/authorities identified under each form. • The head of each OU, office or agency shall be responsible for the timely submission of the BFARs prescribed in this Circular to the DBM offices concerned and to the COA - Audit Team Leaders and Government Accountancy Sector (GAS). Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 Responsibilities • Departments/agencies with decentralized set-up shall establish their reasonable cut-off dates to allow sufficient time in the consolidation of reports. The following procedures shall be observed to ensure submission on the prescribed date: • The lower operating units, i. e. , field offices, district offices, provincial offices shall directly submit their reports to their COA Audit Team Leader and DBM RO concerned (in the case of DPWH, DOH, SUCs, Dep. Ed, TESDA and CHED). However, they shall likewise furnish their RO and CO copies of their reports within 5 days after the end of each quarter, for consolidation purposes. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 Responsibilities • The agency RO shall prepare a consolidated report covering the report of the region and its lower operating units, then submit the same to the Agency Central Office and COA-GAS within 10 days after the end of each quarter; • The Agency Central Office shall prepare an overall consolidated report of the department/agency and submit the report to the CO of DBM and COA-GAS within 30 days after the end of each quarter. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Memo from the President Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 – Penalty Clause Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Joint Circular 2014 -1 – Effectivity Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT

Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT